Ultimate Florida Sales Tax Guide

This guide will cover everything you need to know about Florida sales tax. 

We’ll explore how you can calculate sales tax for counties and cities in Florida. We’ll also answer a few other important questions you might have, like how to file and when to pay sales taxes in Florida.

We’ll also share an effective sales tax solution that will help you stay compliant at all times. 

Florida Sales Tax Rate Range 2023

The general sales tax rate in Florida, United States, is 6.000%. 

Along with the state sales tax, counties and cities may impose a local tax. For instance, counties can impose discretionary sales surtax, which can range from 0.500 to 1.500%.

Cities like Homestead in Miami Dade County have a sales tax rate of 7.000%. This includes a state tax rate of 6.000% and a Miami-Dade discretionary sales surtax or a county tax rate of 1.000%. 

The highest sales tax rate in Florida is 7.500%, imposed in cities like Grand Ridge and Hosford.

How to Calculate Sales Tax in Florida?

You need to add these rates to calculate tax in Florida accurately:

• State tax
• Local sales taxes

Let’s calculate the sales tax rates of Jacksonville as an example:

• Florida state sales tax of 6.000%
• Duval County sales tax of 1.500%

This brings the total sales tax rate to 7.500%.

Florida imposes special sales tax rates for some items and services like:

• Retail sales of new mobile homes: 3%
• Amusement machine receipts: 4%
• Rental, lease, or license of commercial real property: 5.5%
• Electricity: 6.95%

Note: When you remit or file taxes to the Department of Revenue, you should use the rounding algorithm to calculate your sales taxes. This means if the third decimal place is greater than 4, you need to round it to the next cent. 

Find your city here to get a breakdown of your city’s rates.  

Sales Tax Rates in Florida by County

Let’s take a look at the sales tax rates in various Florida counties:

Next, let’s check out how sales tax is collected in Florida.

Collecting Sales Tax in Florida

Here are the answers to some common questions you may have:

Do I Have to Collect Florida Sales Tax from Customers?

Retailers who meet these two requirements are required to collect sales tax in Florida: 

• Has sales tax nexus in Florida
• Sells taxable products or services to buyers in Florida

What Creates Sales Tax Nexus in Florida?

Florida sales tax nexus rules include:

• Economic Nexus: Sale of taxable items.
• Physical Location: This can be a warehouse, office, or distribution center. 
• Employee Location: A company with employees or any other type of representation in Florida should pay taxes.
• Affiliate Nexus: A taxable sale happens when an out-of-state business makes remote sales of $100,000 or more in the previous calendar year.
• Trade Shows: All sales of taxable goods and services sold in a trade show are subject to sales tax.
• Tangible Personal Property: Sales of tangible personal property are subject to sales tax. 

Do I have to Collect Sales Tax From Florida Customers if I Sell on Amazon, Walmart, eBay, or Etsy? 

Florida has a marketplace facilitator law, meaning that 3rd party marketplaces such as eBay or AliExpress should collect sales tax on behalf of 3rd party sellers selling on the marketplace. 

If you have a sales tax nexus in Florida, keep in mind that you are still required to collect sales tax on your other non marketplace Florida sales.

Read more about marketplace facilitator sales tax laws here.

Taxable Products in Florida

Most tangible personal property and services, like clothing and furniture, are subject to sales tax in Florida.

However, it avoids imposing taxes on basic necessities like over-the-counter medications and groceries. 

Let’s take a closer look at how items are taxed in Florida: 

Are Groceries Taxable in Florida? 

Grocery items like vegetables and bottled water are exempt from Florida sales tax.

Is Clothing Taxable in Florida? 

Clothing is taxable in Florida. 

For more tax information, check out how clothing is taxed in the US.

Are Digital Products Taxable in Florida?

Digital products are tax-exempt in Florida. 

Is Software-as-a-Service (SaaS) Taxable in Florida?

SaaS is tax-exempt in Florida. 

Are Services Taxable in Florida? 

Services are mostly non-taxable in Florida, with some exceptions. These exceptions include some janitorial, security, printing, storage, and transportation services, as well as event admissions.

Tax exempt Items

Some tax exempt items in Florida include:

• Common household medicines like allergy relief products and antiseptics.
• Chemical compounds and test kits like allergy test kits and blood pressure kits.
• Cosmetics and toilet articles like suntan lotion, makeup, and body lotion.
• Optical goods like prescription glasses and contact lenses.
• General groceries like baking goods and cereal products.
• Infant supplies like baby formulas and teething powder.
• Seeds and fertilizers like herbicides, pesticides, and fungicides.

How to Register for a Florida Sales Tax License

Register for a Florida sales tax permit online at the Florida Department of Revenue.

Go here to learn how to register for a sales tax permit in every US state.

Do I Need a Florida Sales Tax Permit if I’m only a Wholesaler?

Yes. Florida requires all retailers making sales in the state to register for a Florida sales tax permit. 

How to Collect Sales Tax in Florida

Florida is a destination-based sales tax sourcing state. This means that when you make a taxable sale to a customer in Florida, you should charge the sales tax rate at the buyer’s ship-to address. 

Should You Collect Sales Tax on Shipping Charges in Florida? 

No, shipping charges are not subject to Florida sales tax.

Learn about sales tax on shipping in every US state.

How to File and Pay Sales Tax in Florida

When your sales tax filing due date approaches, you can file your sales tax returns in Florida in multiple ways.

• File and pay online: File sales tax online at the Florida Department of Revenue website.
• File and pay by mail: Use Florida form DR-15. Florida encourages taxpayers to file and pay online.
• Let Zamp handle your Florida sales tax filing and remittance so you never have to look at a sales tax return again! 

Note: Unlike other states, Florida requires that your sales tax return be posted by the due date. This means you must file online the day before the due date. 

For instance, if your sales tax return is due on April 20th, you must file online by April 19th. Mailed returns should be postmarked by the due date.

Florida taxpayers must file and remit sales tax electronically if they paid $5,000 more in sales tax in the previous Florida fiscal year. 

Florida taxpayers are required to file “zero returns” even if they didn’t collect any sales tax. 

Learn how to file and pay sales tax in other US states here.

Let’s find answers to some FAQs regarding paying and filing sales taxes.

FAQs on Paying and Filing Florida Sales Tax

Here are some commonly asked questions and their answers:

What Is Use Tax?

Use tax is usually collected for goods and services you didn’t pay sales tax for.

Some instances where you’ll have to pay use tax are:

• If you buy a taxable item in Florida and do not pay sales tax.
• If you buy a tax-exempt item intending to resell it and then use the item in your business or for personal use.
• If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and you didn’t pay sales tax on the item.

Can I Get a Tax Collection Allowance on My Florida Sales Tax?

You can claim a collection allowance if you electronically file and pay your sales taxes on time. Typically, the collection allowance is 2.5% of the first $1,200 of tax due, and it shouldn’t exceed $30 for each reporting location. 

What Is the Penalty for Filing and/or Paying Florida Sales Tax Late?

The penalty for failing to file and pay Florida sales tax on time or for underpayment is 10% of the tax due or no less than $50. 

Florida also charges a floating interest penalty on past due or underpaid sales tax.

Failing to file on time can result in a $50 fine even if you didn’t collect any sales tax over the taxable period. 

Can I Get an Extension on Filing My Florida Sales Tax Return? 

You can contact the Florida Department of Revenue for more information on tax extensions.

Does Florida Offer Sales Tax Holidays?

Florida does offer sales tax holidays for specific time periods. For example, Governor Ron DeSantis signed legislation that offers a sales tax holiday for certain back-to-school supplies during specific sales tax holiday periods. 

Can I Amend a Florida Sales Tax Return?

Yes, you can amend your Florida sales tax return online or via Florida sales tax form DR-15.

How Often will I be Required to File and Pay Sales Tax in Florida? 

How often Florida requires you to file sales and use tax depends on how much sales tax you collect annually in the state. 

According to the Florida Department of Revenue, this is how often you’re required to file and pay:

Florida Sales Tax Due Dates 

Florida sales tax filings are due on the 20th of the month after the end of the taxable period. If your sales tax filing due date falls on a weekend or holiday, it’s due the next business day.

Note: Florida requires that your sales tax filing and payment be posted by the due date. In most cases, this means you should file and submit your sales tax return no later than the 19th of the month after the end of the taxable period.

Florida Quarterly Sales Tax Filing Due Dates:

Florida Annual Sales Tax Filing Due Date:

Let The Experts Handle Your Florida Sales Taxes

Filing sales tax can be time-consuming and take your time away from running your business.

Don’t worry, you have Zamp to help you out!

Zamp presents a top-notch solution that provides accurate calculations along with user-friendly options to swiftly register and process tax filings, ensuring timely submissions. 

This way, instead of being weighed down by your sales tax woes, you can dedicate more time to your business.
Get started with Zamp now!